The appellant filed its original return of income in February 2015 declaring income at Rs. 1,28,42,730/-. Thereafter, on very next day, it filed revised return of income declaring total income at Rs. “NIL”. The CIT(A) observed that the correctness of the revised computation statement had not been questioned by the Assessing Officer and in the interest of substantial justice only correct income should be taxed. On Appeal, the Tribunal held that the mistake being as a result of punching error the decision of CIT(A) was to be upheld.(AY. 2014-15)